Aakansha Dealer (P) Ltd, Kolkata V. ITO, Ward-5(3), Kolkata

ITA 266/KOL/2021

AI Insights

The case involves Aakansha Dealer Pvt. Ltd, the appellant, contesting an ex parte order from the Commissioner of Income Tax (Appeals) dated 03.03.2017 concerning the assessment year 2008-09. The appellant argued that they did not receive a notice of hearing or a copy of the impugned order, leading to a delay in filing the appeal, which was later condoned by the Tribunal. The Tribunal found merit in the appellant's request for a fair hearing and thus restored the case to the CIT(A) for re-evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128174 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 09-01-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 22-08-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.266/Kol/2021 Assessment Year: 2008-09 Aakansha Dealer Pvt. Ltd......................................................... Appellant 243/2M, APC Road, Manicktala, 2 nd Floor, Kolkata-700006. [PAN: AAGCA1406R] vs. ITO, Ward-5(3), Kolkata.......................................................... Respondent Appearances by: Shri Manish Tiwari, FCA, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 10, 2023 Date of pronouncing the order : February 23, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 03.03.2017 of the Commissioner of Income Tax-17, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. There was a delay of 290 days pointed out by the Registry. The ld. Counsel for the assessee, on the earlier date of hearing, has submitted that the assessee was not supplied the copy of the impugned order of the CIT(A) dated 03.03.2017, whereupon, a report from the Office of the Commissioner of Income(Appeals) was called for. As per the report provided, the office of the Commissioner of Income(Appeals) vide its letter dated 22.09.2022 has written that there was no proof of service of I.T.A. No.266/Kol/2021 Assessment Year: 2008-09 Aakansha Dealer Pvt. Ltd 2 impugned order of the CIT(A) upon to the assessee was found in the case file. However, the impugned order of the CIT(A) was served upon on 07.09.2022. In view of this, the delay in filing of the appeal, if any, is hereby condoned. 3. Now, coming to the merits of the case, the ld. Counsel for the assessee has submitted that no notice was received by the assessee of hearing from the CIT(A) and the impugned order of the CIT(A) was an ex parte order. He, therefore, has submitted that the assessee may be given an opportunity to present its case before the CIT(A). The ld. DR has relied upon the impugned order of the CIT(A). 4. Considering the rival submissions, we are of the view that the interest of justice will be well-served if the matter is restored to the file of the CIT(A). Accordingly, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that CIT(A) will give proper opportunity to the assessee to present its case. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 22 nd February, 2023. Sd/- Sd/- [ͬगरȣश अĒवाल/Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 22.02.2023. RS I.T.A. No.266/Kol/2021 Assessment Year: 2008-09 Aakansha Dealer Pvt. Ltd 3 Copy of the order forwarded to: 1. Aakansha Dealer Pvt. Ltd 2. ITO, Ward-5(3), Kolkata 3. CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches